Section 4114 Of Chapter 1. Redemption Generally From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 1.
4114
. When it can be determined from an inspection of the tax
records that the tax collector has erroneously computed the amount
necessary to redeem a parcel of property as to which a redemption
certificate has been issued, and such error has resulted in an
underpayment of the amount required to redeem such property, the
amount of redemption deficiency may be collected by the tax
collector, if within four years after the date of the underpayment,
the tax collector sends notice of or a bill for the underpayment by
registered or certified mail to the assessee of the property for the
year in which the underpayment was made, at his last known address.
The notice shall show:
(1) That the tax collector made an unintended error in computing
the amount required to redeem the property.
(2) That as a result of the error, the payment made to redeem such
property was insufficient to pay the amount required to redeem as
specified in Section 4102.
(3) In detail, the balance due.
(4) A statement that if payment of the amount due is not made
within 30 days following the date of this notice, the amount due will
be transferred to the secured roll prepared or being prepared and
will be collected like other taxes on such roll.